$19,000 - $42.000 $54,100 $3,100 $81,000 ding raw materials Inventory ding work in process inventory Ending finished goods inventory Amount of underallocated manufacturing overhead Cost of goods sold for year Cost of raw materials purchased during year Cost of direct materials requisitioned during year Cost of Indited materials requisitioned during year Cost of goods completed during year Manufacturing overhead allocated Manufacturing overhead % of direct labour cost $45.300 $41,700 $7.100 $110,000 $60,000 125% What is the beginning work in process inventory at Harmon Manufacturing? O A $2.300 OB. 550 300 OC 517.000 OD. 553.400